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2016 (8) TMI 629 - AT - Service TaxFull service tax credit - eligibility - service tax paid on crushing charges to the job worker - Held that:- there is no allegation that the services are not availed by the appellant. The denial of a part of credit is only on the ground that the quantity of crushed ore received by the appellants is less than the quantity of lump ore on which the crushing charges were paid. As pointed out by the appellant, the very same issue has been decided by the Tribunal’s various decisions. One such decision, is on the same set of facts. Therefore, by considering the same i.e. Indian Steel and Power Pvt. Ltd. Versus CCE, Raipur [2015 (12) TMI 1491 - CESTAT NEW DELHI], there is no justifiable reasons for denial of part of credit of service tax availed by the appellants. - Decided in favour of appellant
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